BHA Group Holding, Inc. v. Pendergast

RONALD R. HOLLIGER, Presiding Judge.

This is a case of first impression. Jackson County, Jackson County Collector Michael Pendergast, and the Jackson County Deputy Director of Assessment (collectively the “County”) appeal the trial court’s decision that the property tax abatement under Mo.Rev.Stat. Section 353.110.1 1 begins in the year a Chapter 353 redevelopment corporation acquires the property rather than the calendar year after the date of acquisition. The County argues that the abatement begins in the calendar year following the year in which the rede-veloper acquires the property. BHA…